one example was the israel hamas war broke out in the data briefing on keeping the member safe. as current events happen, they will get together and hear from the house sergeant at arms and security experts on those fronts. host: chris marquette, you could findwashington journal continue. host: welcome back to washington journal. it is open forums so we will take your calls on >> we will leave this here to keep our over 40-year commitment to live coverage of congress. you can continue watching at c-span.org. we go life now to the floor of the u.s. house here on c-span.

h.r. 4754 if ordered. the first electronic vote will be conducted as a 15-minute vote. pursuant to clause 9 of rule 20, remaining electronic votes will be conducted as five minute votes. pursuant to rule 20, the question is on the amendment to h.r. 7667 on house report 118-362 offered by the gentleman from new york, mr. d'esposito. the clerk will redesignate the amendment. the clerk: amendment part b of house report 362 offered by mr. d'esposito of new york. the speaker pro tempore: the question is on the amendment offered by the gentleman from new york. members will record their votes by electronic device. this is a 15-minute vote. [captioning made possible by the national captioning institute, inc., in cooperation with the united states house of representatives. any use of the closed-captioned coverage of the house proceedings for political or commercial purposes is expressly prohibited by the u.s. house of representatives.] ■á■h

the speaker pro tempore: on this vote the yeas are 264 --

the speaker pro tempore: on this vote the yeas are 267, the nays are 158. the amendment is agreed to it. the question is on engrossment and third reading of the bill. those in favor say aye. those opposed, no.it. third reading. the clerk: a bill to amend the immigration and nationality act, to provide aliens that have been committing social security fraud are inadmissible and deportable. the speaker pro tempore: the question is on as page of -- passage of the bill. those in favor say aye. those opposed, no. the ayes have it. the bill is passed and the

motion -- for what purpose does the gentleman from north dakota seek recognition? >> i request the yeas and nays. the speaker pro tempore: the yeas and nays are requested. those those in favor of taking this vote by the yeas and nays will rise and remain standing until counted. members will record their votes by electronic device. this is a this is a five-minute vote [captioning made possible by the national captioning institute, inc., in cooperation with the united states house of representatives. any use of the closed-captioned coverage of the house proceedings for political or commercial purposes is expressly prohibited by the u.s. house of representatives.]

the speaker pro tempore: on this vote the yeas are 272, the nays are 155. the bill is passed. without objection the motion to reconsider is laid on the table. pursuant to clause 8 of rule 20, the unfinished business is the vote on passage of h.r. 6679, the clerk will report the title of the bill. the clerk: union calendar 293-rbgs h.r. 6679, a bill to amend the immigration and nationality act with respect to aliens who carried out, participated in, planned, financed, supported or facilitated the attacks against israel. the speaker pro tempore: the question is on passage of the

bill. members will record their votes by electronic device. this is a five-minute vote. [captioning made possible by the national captioning institute, inc., in cooperation with the united states house of representatives. any use of the closed-captioned coverage of the house proceedings for political or commercial purposes is expressly prohibited by the u.s. house of representatives.]

the speaker pro tempore: on this vote, the yeas are 4 2, the nays

are 2, one being present. the bill is passed. without objection, a motion to reconsider is laid on the table. pursuant to clause 8 of rule 20, the unfinished business is the question of suspending the rules and passing h.r. 2754 which the clerk will report by title. the clerk: h.r. 2754, a bill to designate the facility of the united states postal service located at 2395 east zelmar boulevard in la ray doe, texas, post office building. the speaker pro tempore: the question is will the house suspend the rules and pass the bill. those in favor say aye. those opposed, no. in the opinion of the chair, 2/3 being in the affirmative, the rules are suspended and the bils the gentleman from south carolina seek recognition? >> i request the yeas and nays. the speaker pro tempore: the yeas and nays are requested. those favoring a vet by the yeas

and nays will rise. a sufficient number having risen, yeas and nays are ordered. members will record their votes by electronic device. this is a five-minute vote. [captioning made possible by the national captioning institute, inc., in cooperation with the united states house of representatives. any use of the closed-captioned coverage of the house proceedings for political or commercial purposes is expressly prohibited by the u.s. house of representatives.] fe

the speaker pro tempore: on this vote, the yeas are 420, the nays are 0 with two being present. 2/3 being in the affirmative, the rules are suspended, the bill is passed. without objection the motion to reconsider is laid on the tablek

the speaker pro tempore: members are instructed to take their conversations outside, this house will be in order. pursuant to clause 8 of rule 20, the chair will postpone further proceedings today on motions to suspend the rules on which a recorded vote or the yeas and nays are ordered, or votes objected to under clause 6 of rule 20. the house will resume proceedings on postponed

questions at a later time. for what purpose does the gentleman from missouri seek recognition? >> mr. speaker, i move to suspend the rules and pass the bill, h.r. 7024, the tax relief for american families and workers act, as amended. the speaker pro tempore: the house will come to order. the clerk will report the title of the bill. the clerk: union■( calendar numr 288. h.r. 7024. a bill to make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of taiwan, with income from sources within the united states, to provide tax relief with respect to certain federal disasters, to make improvements to low income housing tax credit and for other purposes. the speaker pro tempore: pursuant to the rule, the gentleman from missouri, mr. smith, and the gentleman from massachusetts, mr. neal, will each control 20 minutes. for what purpose does the gentleman from texas rise?

>> to claim time in actual opposition to the bill. the speaker pro tempore: the chair would ask if the gentleman from massachusetts is opposed. mr. neal: i'm not opposed to it. the speaker pro tempore: to the bill. mr. neal: yeah. no, i'm not opposed to the legislation, no. i'm not claiming time in opposition. that's the point. the speaker pro tempore: the gentleman from texas, mr. roy, and the gentleman from missouri, mr. smith, will each control 20 minutes. the chair recognizes the gentleman from missouri. mr. smith: mr. speaker, i ask unanimous consent that all members have five legislative days to revise and extend their remarks and submit extraneous material on the bill under

consideration. the speaker pro tempore: without objection. mr. smith: mr. speaker, i yield myself such time as i may consume. the speaker pro tempore: the gentleman is recognized. mr. smith: thank you, mr. speaker. the tax relief for american families and workers act is pro-growth, pro-jobs, pro-american. the legislation locks in $600 billion in pro-growth tax policies by restoring three key provisions from president trump's successful 2017 tax reform that have a proven record of creating millions of jobs, raising workers' wages, and sparking more investment and economic growth right here at home. this bill restores full r&d expensing, interest deductibility and 100% expensing. each of these policies will help american businesses grow, create jobs and sharpen their competitive advantage against

china. this will create over $70 billion in new r&d investment and over 900,000 new jobs, increase small business investment by $400 billion, and generate $58 billion in additional take-home pay for american workers. today america's small businesses are being pummeled by high prices and interest rates. this package raises the expensing cap for small businesses beyond the limit set in the 2017 tax reform. and it cuts paperwork for those small businesses by updating the i.r.s. form last changed when eisenhower was president. not only are we helping businesses here at home, but this tax relief package also ensures america is standing with our key economic partner, taiwan, by ending double taxation on american workers and businesses operating in both

countries. the child tax credit provisions reflect the same structure established by the 2017 tax reform. we maintain work requirements while enhancing the benefit to support families crushed by today's inflation. and remove the penalty for families with multiple children. it's both pro-worker and pro-family. the reforms include meaningful tax relief for those affected by natural and man-made disasters and encourages more construction of safe, affordable housing. at the end of the day, we are replacing bad tax policy with good tax policy by cutting off funding for the employee retention tax credit, a covid-era program that costs six times its original amount and is so riddled with fraud that the irs put it on -- i.r.s. put it on its dirty dozen list of the worsts scams in america. this will save american

taxpayers over $75 billion. there's a reason that over 450 groups representing americans from all walks of life support this legislation. that includes job creators, those supporting workers and families, and those defending the right to life. it's a strong, commonsense, bipartisan step forward in providing urgent tax relief for working families and small businesses. parents and main street communities across this country will see lower taxes, more opportunity and greater financial security after we pass this legislation. i urge my cleags to support this -- colleagues to support this legislation and i reserve the balance of my time. the speaker pro tempore: the gentleman reserves. the gentleman from texas is recognized. mr. roy: thank you, mr. speaker. i do rise in opposition to this legislation and i do so reluctantly because i know of the significant amount of work by my missouri, by

those on both sides of the aisle to reach agreement. my friends on ways and means, important provisions in this legislation that are critical for job growth, for economic growth, critical for the well-being of our country. numerous businesses i know in texas and around this country that understand the importance of the expensing provisions, interest provisions, research and development. but unfortunately, as happens in this town, this legislation comes with provisions that, frankly, the people that i represent are tired of. and it's provisions that would continue to expand the welfare state, as the "wall street journal" editorialized about, by expanding the child tax credit in ways that will continue to fund people directly law that refundable credits which we find to be problematic. and we think undermines the kind of economic activity and incentive to work and incentive

to, you know, produce value that we think is critically important for economic growth. but importantly, that provision is also available to parents who are here in this country illegally of children born in the united states. we think that's a problem. we think that is not just allowing essentially birth-right citizenship anchor babies, but funding it. that's a problem. now, my colleagues on this side of the aisle will rejoin that that was a product of the 2017 bill that was pushed by and passed by republicans, including president trump. to which i say, right. so what? it's still wrong. it's still bad policy. we shouldn't do it. and we should not be perpetuating it now. all through the 11th hour last night, i worked hard to come up with a provision that would be palatable on both sides of the aisle to say, let's get that provision pulled off so we can move the pieces that will be good for economic growth and prosperity that i think has bipartisan support and clearly

support on this side of the aisle. unfortunately we've not done that. and i'm getting a lot of correspondence from people that i represent who are sick of the same old game in this town. who are sick of saying, we're just going to keep doing the same thing and we're going to, in this case, again, continue to expand the welfare state and do it in a way in which it entices people to be in the united states illegally, benefit from being here illegally, and do so at a time when we have a heightened level of illeal traffic into the united states -- illegal traffic into the united states, 300,000 people crossing the border in december, millions who have crossed under this president, and we're now in the middle of that crisis going to continue to fuel the fire. i think that is a mistake. i think it is a mistake for the country, i think it is a mistake on policy, and i think it is a mistake politically. i reserve. the speaker pro tempore: the gentleman reserves the balance of his time. the gentleman from missouri is recognized.

mr. smith: i yield one minute to the gentleman from nebraska, mr. the speaker pro tempore: the gentleman is recognized. mr. smith: thank you, mr. speaker. i rise today in support of this tax bill. i'm particularly pleased this bill includes language that i introduced to ensure capital intensive industries can fully deduct the cost of interest from their taxes. this is particularly important right now as americans continue to deal with recent high inflation and higher interest rates. alongside provisions ensuring domestic research and development in small business capital expenses are fully deductible, this bill enhances the opportunity to develop new products in america, create jobs making those products here, and then sell those products around the world. i'm also glad this bill includes language ensuring americans living, working and investing in companies within our ally taiwan do not face double taxation. and i especially appreciate the language of the tax cuts and jobs act applying to the child

tax credit is continued in this bill. mr. speaker, this is a strong bill, it deserves strong bipartisan support, i look forward to voting for it, i urge my colleagues to do the same. i yield back. the speaker pro tempore: the gentleman from missouri is recognized. mr. smith: mr. speaker, i ask unanimous consent that debate on the pending motion be extended by 20 minutes to be controlled by the gentleman from massachusetts, mr. neal. >> i object. the speaker pro tempore: is there objection? >> yes. the speaker pro tempore: the objection is heard. the gentleman from texas is recognized. mr. roy: thank you, mr. speaker. i will yield such time as he shall consume to the gentleman from florida. the speaker pro tempore: the gentleman is recognized. mr. gaetz: to the extent that this is a tax bill, there a good provisions in it, on business expensing for economic growth. but my friends, this is not a tax bill. this is a welfare bill massacre aiding as a tax bill --

masquerading as a tax bill. the "wall street journal" was correct to identify the ways in which this legislation vastly expands the welfare state. and so this is how the bipartisan agreement came together. if the republicans were willing to give the democrats what they wanted for illegal aliens to get massive subsidies and welfare, then the democrats were willing to give the republicans what they wanted on a bunch of business welfare. the child tax credit, as currently contemplated, will be a massive pull factor to bring people into this country illegally and we could have, as the majority party, demanded constraints to stop them from being able to use the money that way. but bipartisanship was more important than good policy. and as my friend from kentucky, mr. massie, noted recently, if you aren't paying taxes and you get a refundable tax credit in the form of a check, that's not a tax cut. that's not even tax policy. that's just welfare. that's just

that's just welfare. that's giving people money who didn't initially pay it in. and a bunch of them are here illegallalism it's not just a welfare bill in that respect, it is corporate welfare. these r&d tax credits they put in there are bought and paid for for lobbyists. we should have a flat tax code and the r&d tax credits they are putting in are deeply misguided, they continue to distort the economy and frankly, it's just another flavor of a lot of the green new deal tax credits that you act like you're against. but indeed, mr. speaker, that is not the case. this is not a tax bill. it is a welfare bill. in drag. and that may be appealing to some of the propoppet the speaker pro tempore: the gentleman yields back. the gentleman from missouri is recognized. mr. myth: i yield one and a half

minutes to the gentleman from massachusetts, mr. neal. mr. neal: this is not the bill i would have written but it's sensible policy. there's no denying the fact that 16 million children will benefit immediately from the expansion of the child tax credit. this is not welfare. addressing childhood poverty in america oought to be a priority for us every single day. low-income housing tax credit, sound policy. our economy grew 3.1% last year. thanks in some measure to joe biden's economic policies. i can't believe we would stand here tonight, sit here tonight, and hear that addressing childhood poverty is welfare. the number of children in america who live outside of the mainstream because of concerns that they did not create tells much of the whole story. that is a bipartisan piece of legislation, not perfection. it's not what i would have written but this is a decent tax package to go forward.

the speaker pro tempore: the gentleman yields back. the gentleman from texas is recognized. mr. roy: i yield one minute to my colleague from texas, mr. doggett. the speaker pro tempore: the gentleman is recognized. mr. doggett: this corporate tax windfall bill thinly disguised as help for children offers even more advantages to corporations playing a mere 8.7% tax rate. a working mother of two pays a 20% tax rate. even "the wall street journal" called this a retroactive sop. minimal help for children, maximal benefits for those failing to pay their fair share. for every $1 that goes to children under this bill, $5 to corporations. republicans are unable to lock in $600 billion in extended trump tax breaks while millions

of children are left in preventable poverty dereknyed a full tax credit. while bipartisan, this bill is no more equitable than our broken, bipartisan tax code. overflowing with loopholes and special advantages for the well connected. reject the unjustified corporate ransom and lock in genuine relief for children. i yield back. the speaker pro tempore: the gentleman reserves. the gentleman from missouri. mr. smith: i yield 30 seconds to the gentlema illinois, mr. laho. the speaker pro tempore: the gentleman is recognized. mr. lahood: thank you, mr. chairman, for negotiating this good, monumental tax bill. i want to highlight two provisions, that stem from my bill the affordable housing credit improvement act which garnered support of12 co-sponsors in the house equally divided between republicans and

democrats. we are facing an affordable housing crisis in this country. strengthening the program established by ronald reagan is key in this and will be key to successfully bridging the housing gap in this country. i urge a yes vote and yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: i would like to yield such time as the gentleman shall consume to the gentleman from kentucky. the speaker pro tempore: the gentleman is recognized. >> i thank the gentleman from texas. there's something in this bill called tax credits. but they're also call red fundable. what's a refundable tax credit? welfare by a different name. mr. massie: we are going to give checks to people who don't even pay taxes. the respectable people i represent in kentucky are tired of getting up at 6:00 a.m., driving an hour or two to work,

working their hind ends off, to watch their neighbors collect these checks of which there will be more of after this bill. it's just wrong. now, does anybody find it interesting that the democratic leadership has not even claimed time in opposition to this bill? why is that? why aren't they opposed? there are a few democrats opposed. maybe some don't think it goes far enough, some are opposed to what they call corporate welfare in here. but by and large the democrats are not opposed to this because this is an expansion of the welfare state. that is what it is. so here's my concern about that. is it mean to give away money? it's not mean. we could consider it compassionate. until you think about the implications. now, this tax bill, they say it's paid for. what does that mean? what does it mean when it's paid for? there's some gimmicks in here

that are not going to reduce the debt. this is actually going to cost, now, by washington, d.c. math, it's paid for. but when you look at the debt, when you look at the national debt, it'll go up as a result of this bill. everybody in here knows it. we know these are gimmicks when you call it a pay-for this. bill will increase our debt. what's that going to do? it's going to cause inflation to go up. that's going to affect everybody. including the people you're trying to give the money to for having kids. this is bad policy. i'm opposed to it. and i urge a no vote and i yield back to the gentleman from texas. mr. roy: reserve. the speaker pro tempore: the gentleman reserves. the gentleman from missouri is recognized. mr. smith: i yield 30 seconds to the gentlelady from washington, ms. delbene. the speaker pro tempore: the gentlelady is recognized. ms. delbene next the tax bill we are considering contains several wins for families and our economy. it would still leave behind

millions of kids in families that need it most. democrats offered a slugs proven to cut child poverty in half, unfortunately, republicans rejected it. i'll still continue leading the effort to fully expand the child tax credit, invest in our children and lift up families. while today's bill isn't perfect it does include policies i've championed including the largest expansion of the low-income housing tax credit in decades. i urge my colleagues to support this bill. i yield back. the speaker pro tempore: the gentleman reserves. the gentleman from texas. mr.ry: may i inquire how much time remaining? the speaker pro tempore: the gentleman has 2 minutes. mr. roy: reserve. the speaker pro tempore: the gentleman reserves. the gentleman from missouri is recognized. mr. smith: i yield 30 seconds to the gentleman, mr. schweikert. the speaker pro tempore: the gentleman is recognized. mr. schweikert: dozens of things have been said here, absolutely wrong. if you look at the 2017 tax

reform, where did we get the greatest economic boost, least amount of cost? it was actually the r& d and expensing. we have models that make it clear the expensing actually was the one portion of the tax reform that actually paid for itself. because in the highest interest -- higher interest rate world and i believe higher interest rates came from democrat spend but the fact of the matter is, you do research and development you have to finance it. this is where you get the economic growth that knocks down inflation and mirks society more prosperous. good bill. mr. smith: reserve. the speaker pro tempore: the gentleman reserves. the gentleman from texas. mr. roy: reserve. the speaker pro tempore: the gentleman from most missouri is recognized. mr. smith: i yield 30 seconds to the gentleman from california, mr. thompson. the speaker pro tempore: the gentleman is recognized. mr. thompson: i agree with my democratic colleagues that the child tax credit portion of the bill should be stronger. in a divided government you don't always get exactly what you want. and this bill is an improvement

over the status quo. i'm especially pleased at the inclusion of my legislation providing critical relief to wildfire survivors which passed the ways and means committee unanimously. i urge my colleagues to pass this bill and i yield back. the speaker pro tempore: the gentleman reserves. the gentleman from texas. mr. roy: i yield one minute to the gentlelady from california, ms. sanchez. the speaker pro tempore: the gentlelady is recognized for one minute. ms. sanchez: thank you, mr. speaker. i always support good faith efforts to improve our nation's tax code and i don't oppose reasonable benefits for the american businesses that drive economic growth and strength. but i can't support a bill that provides generous tax breaks to large corporations while offering minimal tax relief for working families. republicans have refused again

and again to enact democratic tax writers proposals that would enact a more generous version of the poverty-busting child tax credit. under president biden's american rescue plan, the child tax credit lifted millions of kids out of poverty and hope their families buy -- helped their families buy grocery, pay for health care and cover their rent. as a mother and a legislator, i will never stop fighting on behalf of our country's poorest babies and children and the mom, dads, grandparents and other caregivers who raise them. unfortunately, i have to vote against this tax scheme because i for one recognize that working families matter or should matter just as much as businesses. and i yield back. the speaker pro tempore: the gentleman reserves. the gentleman from missouri is recognized. mr. smith: thank you, mr. speaker. i yield one minute to the gentleman from georgia, mr. ferguson. the speaker pro tempore: the gentleman is recognized. mr. ferguson: i rise in support of this piece of legislation. i do not worry one single bit

about making sure that american business is more competitive on the global stage. making sure that our businesses are competitive through research and development and then having the capital to turn those ideas into a product that turns those products into jobs here in america is something that we should be doing. staying compotetive against our adversaries on the global stage is something that we should be doing. this is not about giving business a tax break. this is about investing in america and american jobs. and the complete mischaracterization about the child tax credit is the most intellectually dishonest conversation i have heard on this floor in a very long time. this is about making -- this is about making sure that people that work and their families have the ability to get ahead. but let me tell you something. we all believe on this side of the aisle that you should work in order to receive federal benefits. that is something that this bill

does. i find -- 15 seconds, mr. chairman? because i think it's important. to recognize. mr. smith: 15 seconds. mr. ferguson: the gentleman from florida characterized this bill, the child tax credit piece, something president trump signed into law is giving people that are here illegally a check. i hate to see that mischaracterization from my colleague from florida about president trump's signature bill. i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: reserve. the speaker pro tempore: the gentleman from missouri. mr. smith: i yield 30 seconds to the gentleman from connecticut, mr. larson. the speaker pro tempore: the gentleman from connecticut is recognized. mr. larson: thank you, mr. speaker. i rise in strong support of this bill, i especially want to commend my colleague, ron estes, for working directly on the r&d tax credit. what you're hearing today on

this floor is what happens when we work and pull together. we're in a race with china and we better be well aware of what we have to do with r&d because that's the critical to it. i also want to commend rosa delauro who you'll hear from as well. and i want to thank dr. ferguson for what you have to say just about the child tax credit and how important that is. the speaker pro tempore: the gentleman's time has expire. mr. larson: children need to be protected. the speaker pro tempore: does the gentleman reserve? the gentleman reserves. the gentleman from texas is recognized. mr. roy: i yield such time as he may consume to the gentleman from florida. the speaker pro tempore: the gentleman is recognized. mr. gaetz: if my characterization of the child tax credit is intellectually dishonest i'd love to hear the warrant mine the claim. my colleagues can't say how a huge part of this money isn't going to end up in the hands of immigrants. when it comes to era of trump versus the era of biden it is

embarrassing i have to remind a republican colleague that it's the biden administration that's letting 10 million additional people which vastly blows out the cost of this particular endeavor. under trump, you didn't have an open border so there was less a concern about drawing more people here illegally through this child tax credit. i yield back. the speaker pro tempore: the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: i yield 30 seconds to the gentlelady from texas, ms. van duyne. the speaker pro tempore: the gentlelady is recognized. vs van duyne: i rise in support of this act. it is paid for. it will extend the trump era tax cuts that brought us record employment, record growth and a rate that grew at a rate higher than inflation. if we don't make these reforms -- reform, texas will lose thousands of jobs and wages. this will maintain trump era safeguards in the child tax credit to ensure it only goes to american citizen, making it one of the few tax credits to have this strong requirement for blocking claims from illegal

immigrants. i stand with north texas families and i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: the truth is, illegal immigrants are eligible for the c.t.c. expansion because they can get an individual tax identification number in lieu of a social security number in fact, in the "u.s.a. today," someone who -- in the "u.s.a. today," someone -- "u.s.a. today," someone who is an opponent of this said, how the child tax credit could lift undocumented immigrants out of poverty. that's just the truth. whats we actually did in 2017. i don't care if my colleagues on this side of the aisle think that's a good idea. i don't care if they're willing to wave against what they think is good for the corporate changes to the law. but don't try to snow the american people. that's what we're doing. and yet colleagues on this side of the aisle will thump their chest about being so great on the border. and yet the border is wide open. there's still 300,000 pouring

across in december. oh, what have we done? have some votes. but we're still funding it. and here we're not just funding it, we're juicing it. we're actually encouraging it. we're supplementing it. we're saying, come on over here, have children, and get a tax credit. how is that policy that the american people want to support? i reserve. the speaker pro tempore: the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: mr. speaker, i yield 30 seconds to the gentleman from oregon, mr. blumenauer. the speaker pro tempore: the gentleman from oregon is recognized. mr. blumenauer: i thank thehe house, there are arguments that are legitimate in terms of the shortcomings of this. it's not perfect. but i don't want the perfect to be the enemy of the good. i don't want to deny 16 million children an opportunity for this federal support in order to make a point. i hope we'll come to the point where we're able to deal with tax policy in a more rational

fashion, under chairman neal i think we will. but in the meantime, it's important to pass this legislation, to meet the needs of american families. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: i would yield such time as the gentleman shall consume to my friend from pennsylvania, mr. pery. the speaker pro tempore: the gentleman from pennsylvania is recognized. mr. perry: i thank the gentleman from texas. i applaud my colleagues on our side of the aisle for working hard to try and return some of the money to hardworking people. i'm always for that. if you're working, you should keep the money that you earned. whether you're corporate or whether you're individual. but here's where i have a problem. this refundable tax credit. see, my folks get up every day, they get up early, it's usually dark, they put their kids on the school bus and they go to work to afford their bills. by the way, which they can barely afford right now. they can't afford their groceries, their gasoline, their credit card bills. they can't afford them because the federal government is flooding the economy with money. and we're getting ready to flood

more because, ladies and gentlemen, regardless of what anybody thinks, if you're here illegally with a social security number, you're going to get the money. now, i got a news flash for you. little kids don't get the checks sent to them even though they have a social security number. but their parents who are here illegally do. and it's going to happen by the millions. and my folks, the folks that are working hard to put food on their table, are tired of paying for that. we should reject this. i yield the balance. mr. roy: i reserve. the speaker pro tempore: the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: thank you, mr. speaker. i yield 30 seconds to the gentleman who has led the legislation in research and development, mr. estes. the speaker pro tempore: the gentleman is recognized. mr. estes: thank you, mr. speaker. i want to start by thanking chairman smith for his tireless work on this tax package we're about to pass. american families and small billses are in desperate need of economic relief, high costs of goods and services and burdensome regulations have strained pocketbooks and the economy and americans need a break. the tax relief for american families around workers act --

and workers act provides the win we need. this has a provision i advocated for, the immediate r&d expensing. since 3/4 of r&d spend something on wages and salaries, -- spending is on wages and salaries, this is a jobs issue. the speaker pro tempore: the gentleman's time has expired. mr. estes: i'm glad we're taking a positive step to restore immediate r&d expensing. i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: i would yield one minute to the gentlelady from wisconsin. the speaker pro tempore: the gentlelady is recognized for one minute. >> thank you so much. do you remember the 47% of the takers? this bill locks in the principle that we have takers and makers. we have $600 billion of permanent tax cuts to the wealthiest people. ms. moore: and yet, some woman who gets up in a rural area and marchs off to the grocery store

and works 30 hours a week won't see a dime of this tax credit because she's too poor, because she's a taker. she's not a maker. and, you know, i think it's all right, this is a compromised bill. it's better than current law. where that same minimum wage worker would have to work 70 hours a week in order to get this tax credit. now only has to work 40 hours a week, plus do a little uber on the side to get the tax credit. so i think we need to compromise, but we don't need to capitulate. and i represent the 47% of those -- we're going to expand this tax credit for poor children but the poorest will be even poorer. the speaker pro tempore: does the gentleman from texas reserve? mr. roy: reserve. the speaker pro tempore: the gentleman reserves. the gentleman from missouri is recognized. mr. smith: mr. speaker, i yield 30 seconds to the gentleman from pennsylvania, mr. smucker. the speaker pro tempore: the gentleman from pennsylvania is recognized. mr. smucker: the tax cuts and

jobs act worked. it grew the economy. it increased revenue. and it helped every american family to achieve a better life. it also, for those in opposition to this bill, for the first time required a social security number for a child -- for the family -- for the child in order for a family to receive the child tax credit. many who are in opposition to this bill today voted for the tax cuts and jobs you regret that vote? this continues the provision to require children to have a social security number for the family to benefit from the child tax credit. the speaker pro tempore: does the gentleman from missouri reserve? mr. smith: reserve. the speaker pro tempore: the gentleman reserves the balance of his time. the gentleman from texas is recognized. mr. roy: may i inquire how much time we have remaining? the speaker pro tempore: the gentleman has six minutes. mr. roy: i would yield two minutes to the gentleman from virginia, mr. good. the speaker pro tempore: the gentleman from virginia is recognized for two minutes. mr. good: here we are again where the minority party isn't

even using their time to oppose the bill put forward by the majority. just two weeks ago the last major piece of legislation that we passed by suspension of the rules, the democrat minority party voted for it 207-2. it will be interesting tonight to see how many democrats vote for this and how many republicans vote for it. i'm against this because of the suspension of the rules, the process that we're using. i'm against it because the expansion of the welfare state. i'm against it because of we're not correcting the fact that illegals can have access to the child tax credit. i've never done this on the house floor before but i'm going read what someone else wrote about this bill. quote, although the bill claims that its aim is to provide tax relief to families with children, it contains very little relief for working families. instead, nearly 91% of the family benefits in this bill are cash welfare payments to families who pay no federal

income taxes. the bill provides $306 million in new welfare cash payments. of these payments, if they were extended over 10 years, which is very likely, the total cost would be $140 billion. the ways and means bill moves toward fulfilling president biden's aim. the bill embraces the premise and goals of the biden plan to increase cash welfare payments, predominantly for single parents, while weakening the already poorest work requirements. this bill sets the ground for a future compromise that would fully enact the biden child allowance program. overall this portion of the ways and means bill represents an enormous political victory for president biden. under current law, illegal aliens who have children that were born in the u.s. and many do can claim welfare payments from the additional child tax credit. the ways and means bill ex pappeds these welfare payment -- expands these welfare payments for millions of people who are in the u.s. illegally and for millions more entering in the future. the bill weakens welfare work requirements and continues a longstanding push by congress to

address up -- dress up welfare benefits as tax relief and yield back. the speaker pro tempore: the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: seconds to the gentleman from illinois, mr. the speaker pro tempore: the gentleman from illinois is recognized for 30 seconds. mr. davis: you know, i've been told that a half a loaf is better than none. but this isn't even a half a loaf. but i'm willing to vote for it because our families and businesses need help. and while it does help, it does not create a 50% reduction in child poverty as we did in 2021. it's more like a deal than a bill. but i'm going to vote for it. i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: reserve. the speaker pro tempore: the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: i yield one minute to the gentleman from oklahoma, mr. hern. the speaker pro tempore: the gentleman from oklahoma is recognized for one minute. mr. hern: mr. speaker, as a result of president trump's tax

reform, our economy was strong, wages were up, unemployment was at all-time lows. we have a critical tax cliff fast approaching at the end of 2025, just 20 months from now. with the majority of trump's pro-growth policies expiring. extending these expired provisions is not just an economic issue, one could argue this is a national security issue. mr. speaker, we can't expect to compete with china when it's more expensive to invest and innovate and grow here in the united states. i urge all of my colleagues to support this bill which extends president trump's pro-growth policy agenda and increases u.s. competitiveness and resilience against china's economic influence. i yield back the balance of my time. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: i would yield one minute to the ranking member of the appropriations committee, ms. delauro. the speaker pro tempore: the gentlelady is recognized.

ms. delauro: i cannot vote for a deal that so lop-sidedly benefits big corporations while failing to ensure a substantial tax cut to middle and working class families. the deal is inequitable, at a time when we have seen the greatest rise in inequality. big corporations make superprofits at the expense of ther consumer. it's a mockery of who representative government works for. massive tax cuts for the biggest corporations. denying middle class families the economic security they had under the expanded monthly child tax credit. let us be unequivalent cal. this is a reversal of the largest middle class tax cut in history. this bill provides billions of dollars in tax relief for the wealthy, pennies for the poor. the biggest corporations who have paid no federal income tax are the beneficiaries of this deal. big corporations are richer than

ever, there is no even split. families today live paycheck to paycheck, not seeing their wages keep up with rising costs. the economy is not working for them. the bill fails to improve the child tax credit, leaves millions of middle class families without the tax cut they received in 2021, kicks millions of children in preventable poverty while giving the biggest tax breaks to the biggest corporations. i yield back. mr. roy: reserve. the speaker pro tempore: the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: thank you. i yield 30 seconds to the gentlelady from west virginia, mrs. miller. the speaker pro tempore: the gentlelady is recognized. mrs. miller: thank you. mr. speaker, i commend chairman smith for his diligent work. it's a huge win for working families, employers throughout our country. this has set the tone for the ways and means agenda where we are able to make the best package possible. the child tax credit expansion will help working families while protecting the important guardrails that we fought so hard to ensure that the program is going to help americans in need. i yield back.

the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: reserve. the speaker pro tempore: the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: i yield 30 seconds to the gentlelady from alabama, ms. the speaker pro tempore: the gentlelady is recognized for 30 seconds. ms. sewell: mr. speaker, democrats today will make good on a promise to deliver tax relief for american families. this bill expands the child tax credit for 16 million children, including 280,000 children in alabama. the tax credit is one of the most effective anti-poverty■ú/ programs in the country and will again provide much-needed assistance to families throughout alabama. this bill will also provide much-needed disaster tax relief to the families of the black belt, dallas county, hail county, green county and sumpter county that fight to rebuild in the wake of the last tornado. i ask my colleagues to support this measure. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: reserve.

the speaker pro tempore: the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: i yield 30 seconds to the gentleman from florida, mr. steubey, the author of the disaster tax language. the speaker pro tempore: the gentleman from florida is recognized for 30 seconds. mr. steube: thank you, mr. speaker. in september, 2022, my district in southwest florida was devastated by hurricane ian. totaling over $112 billion in damages, it was the third costliest hurricane in american history and the most expensive ever to hit florida. over a year later my constituents are still working toward rebuilding their lives. i introduced the federal disaster tax relief act which is included in this bill to deliven 45 states where victims of federally declared disasters. this includes victims of wildfires, chemical spills, hurricanes that have affected miions of americans over the past several years. we should pass this important tax relief for we should pass this important tax relief for victims of natural disasters and i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is is recognized. mr. roy: reserve. the speaker pro tempore: the

gentleman from missouri. mr. smith: i yield to mr. beyer. the speaker pro tempore: the gentleman is recognized for 30 seconds. mr. beyer: this bill is not perfect, no bill ever is but this act is win, win, win. 400,000 children will be lifted out of poverty 2. 00,000 affordable homes will be built. research and development, the absolute essential investment, will be incentivized again. politic sthes part of -- is the art of the possible and in a divided congress, this is the best we can accomplish. i urge a vote yes. the speaker pro tempore: the gentleman reserves. the gentleman from texas is recognized. mr. roy: i want to quote from "the wall street journal" editorial last week about this bill. it says up to $1,600 is refundable, it would make up to $2,000 refoundable. a $4,000 limit was deathered to inflation under the tax law so it's inretessing anyway. the yen point■r is, at least adt this is income redistribution.

it's not tax relief. it's income redistribution. the deal undermines the incentive to work in return for the credit. the current credit has a small amount of income that's required, $2,500, to begin to claim it. it gives low-income americans the incentive to work more to earn more. this would allow parents to rely on the prior year's income, work one year, earn benefits for two. the practical effect is to cut the work requirement in half according to a report by the american interprides institute. the fact is the editorial close, the business lobby wants the tax breaks. this is "the wall street journal" eder to. -- edtorial. the business lobby wants the tax breaks and some in congress want them as well. but these ought to stand and fall on their merit new york city on a political trade that will do more harm than good i reserve. the speaker pro tempore: the gentleman reserves. the gentleman from missouri. mr. smith: mr. speaker, this legislation strengthens our work force. i ask unanimous consent to submit for the record this

report from experts at the joint committee on taxation, confirming that the child tax credit changes will have a net positive effect on jobs and work force participation. the speaker pro tempore: without objection. mr. smith: i yield 30 seconds to the gentleman from utah, mr. moore. the speaker pro tempore: the gentleman is recognized for 30 seconds. mr. moore: thank you. i rise in strong support of the relief for american workers act of 024. not a lot of legislation actually affects every single american. today we get a chance to actually pass a piece that does. we hear a lot of -- folks back home hear a lot of drama we do. they hear what gets put on the headlines. never have i seen neighbors of mine, little league coaches, says this killer for my small business. losing the r&dks tax credit has destroyed my ability to grow my small business. this affects every single american and will be one of the most productive, positive proark-growth tax policies that

this congress and congresses to come will do. i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: reserve. the speaker pro tempore: the gentleman reserves. the gentleman from missouri is recognized. mr. smith: i yield 30 seconds to the gentleman from pennsylvania, mr. davis. the speaker pro tempore: the gentleman -- mr. smith: mr. evans. the speaker pro tempore: the gentleman is recognized. mr. evans: i rise to discuss an unappreciated part of this bill, improvement to the low income housing tax credit. this is urgently needed. millions of american families struggle to they their rent or buy a house. we must do more. this bill is one step toward thee eliminating housing insecurity in america. i urge my colleagues to support it. we must make sure that no child goes without a roof over their head in this country. i will continue to work for it. thank you and i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas see

reserve -- is recognized. mr. roy: reserve. the speaker pro tempore: the gentleman from missouri. mr. smith 13*bg i yield 30 seconds to the gentleman from iowa, mr. feenstra. the speaker pro tempore: the gentleman is recognized for 30 seconds. mr. feenstra: agriculture is the economic engine of my district. our tax policies must help our farmers to grow, invest and compete with china. this bill does that. farmers will enbenefit from two sections of this bill. our producers rely on these tools to buy farm equipment and invest in their operations. this legislation is a victory for our farmers and rural communities. thank you and i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: reserve. the speaker pro tempore: the gentleman from missouri is recognized. mr. smith: i yield 30go secondso the gentleman from illinois, mr. the speaker pro tempore: the gentleman is recognized for 30 seconds. mr. schneider: i rise in support of this truly meaningful, bipartisan legislation that will benefit millions of needy children this bipartisan bill is

the most significant, if not the only significant, legislation passed so far this congress. helping lift kids out of poverty. lowering the tax burden for working families. supporting innovative businesses. expanding the supply of affordable housing. despite the exotic arguments of those opposed to this bill tonight they are trying to make these are things we should all be proud of. i urge my colleagues to support this bill and i yield the remainder of my time. the speaker pro tempore: the gentleman reserves. the gentleman from texas. mr. roy: reserve. the speaker pro tempore: the gentleman reserves. the gentleman from missouri. mr. smith: i yield one minute to the gentlelady from new york, ms. malliotakis. the speaker pro tempore: the jails is reckalized. ms. malliotakis: president trump's tax cuts led to the lowest unemployment, lifted millions from poverty. we're building on that success with pro-job, pro-growth, pro-family policies by increasing the child credit and

helping build affordable housing by expanding reagan's initiatives. and we're enabling tie what these investment in semiconductors here in the united states to enhance our supply chain and reduce dependency on china. we have so much work to do. over the next two years you'll see more tax policies coming out of this house. i hope we'll be able to increase the standard deduction to provide some relief to state and local taxes in the farm of -- in the form of salt and exempt our senior -- exempt more social security income from taxation to help our seniors who have not seen that change in four decades. so thank you, everyone, on this committee who worked so hard in a bipartisan manner to get this done. i look forward to seeing it pass in both houses. the speaker pro tempore: the the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: reserve. the speaker pro tempore: the gentleman from missouri. mr. smith: i yield 30 seconds to the gentleman from california, mr. panetta. the speaker pro tempore: the gentleman is recognized for 30

seconds. mr. panetta: this is a good bill. tax credits for child care. immediate expensing for r&d. tax-free settlements for 234567 rail disasters. s that good bill, not just for my district uh but for our country. and yes, for our country's faith in congress'able to actually affect the lives and livelihoods of all americans. thank you, mr. speaker. i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. mr. roy: reserve. the speaker pro tempore: the gentleman reserves. the gentleman from missouri is recognized. mr. smith: i ask unanimous consent to submit for the record a letter signed by a dozen pro-life organizations including concerned women for america, susan b. anthony and the eagle form in support of this legislation and its important pro-family and pro-work provisions. i yield 30 seconds to the gentleman from pennsylvania, mr. the speaker pro tempore: the gentleman is recognized. mr. fitzpatrick: thank you. americans across the nation will benefit from this pro-growth,

pro-america, bipartisan tax bill. the research and development provision will boost innovation here at home maybing our in addition much more competitive against china. enhanced small business expensing will allow community businesses to three and prosper and finally more than 500,000 children in my home state of pennsylvania will benefit from the expanded child tax credit. mr. chairman, i to commend chairman smith and ranking member neal for working together to advance policies for all americans. thank youened i yield back. the speaker pro tempore: the gentleman from missouri reserves. the gentleman from texas is recognized. the gentleman from texas reserves. the gentleman from missouri is recognized. mr. smith: i yield 30 seconds to the gentlelady from new york, ms. tenney. the speaker pro tempore: the gentlelady is recognized. ms. tenney: thank you, mr. speaker. as a small business owner for a long time inup state new york, i join my colleagues in supporting h.r. 7024, the tax relief for american families and workers about. this kmp rehencive package -- this comprehensive package was inthaipped critical feedback

from everyday americans across this nation through field hearings conducted by the ways and means committee. h.r. 7024 will have a meaningful impact in my constituents in new york's 24th district from hardworking manufacturers, multigeneration family farm, this package will have wide-ranging benefits for so many americans. i yield. mr. smith: reserve. the speaker pro tempore: the gentleman reserves. the gentleman from texas. mr. roy: reserve. the speaker pro tempore: the gentleman from missouri is recognized. mr. smith: i recognize the gentleman from massachusetts, the ranking member, mr. neal, nor 30 seconds. the speaker pro tempore: the gentleman is recognized for 30 seconds. mr. neal: thank you, mr. speaker. we've heard the arguments here. this is what's possible. despite what some have said here, this does expand the child tax credit. it's clear. no legislation that comes to this floor is perfect.

we tried very hard and we succeeded on the democratic side in improving this legislation. so what's in front of us tonight is pretty simple. 16 million children will benefit from the improvement to the child tax credit. that's a fact. the speaker pro tempore: does the gentleman from missouri reserve? mr. smith: reserve. the speaker pro tempore: the gentleman from texas. mr. roy: cap i inquire the time remaining. the speaker pro tempore: the gentleman has one and three quarter minutes. mr. roy: reserve. the speaker pro tempore: the gentleman from missouri. mr. smith: i am prepared to close. i reserve. the speaker pro tempore: the gentleman from texas. to reitery appreciation to the people who worked on this bill in the ways and means committee. my friend, mr. smith, of missouri. there's a lot of good provisions in this bill, many of which i support. there's provisions in there, the expensing provision, interest,

r&d, these are good provisions to help economic growth. but i have serious reservations. and the fact of the matter is, for all those watching at home, to my constituents this bill does not fix the problem that allows illegal aliens who have children that were born in the united states to claim the tax credit. so that takes the problem we have with so-called birth right citizenship, and anchor babies, and doubles down on it. makes it worse. that was a mistake in 2017. we should rectify that mistake. worse, it goes on and e 91.5% of the relief in this bill are cash welfare payments to families that pay no federal income taxes. it provides a total of just $2.8 billion to working families that pay tacks over three years. the fact is, the credit does expand and it gets to be refundable to the full tune of $2,000 by 2025. these provisions undermine the

benefits that we're trying to provide for economic growth, which i might add are only a two-year extension. puts all of this in one big basket in 2025, taking away any leverage we're going to have by giving the other side what they want on the child tax credit. the fact of the matter is, we should not be supporting this bill. we should be doing what we said we would do when we got into power. we should secure the border of the united states. we should cut spending. and we should honor what we campaign on in this body. i yield back. the speaker pro tempore: the gentleman from texas yields back. the gentleman from missouri is recognized. mr. smith: thank you, mr. speaker. i'd like to confirm for my colleagues that this bill preserves existing safe gardz of the child tax credit and does not open the door for illegal immigrants to claim the credit. no other tax credit or deduction can match the child tax credit's protections from improper claims, combined with safeguards

against payments to non-u.s. citizens. mr. speaker, this is a win for millions of small businesses. a win for millions of working families. this is a win for america. i urge the body to support this great piece of legislation. the speaker pro tempore: the gentleman yields back. time has expired. the question is, will the house suspend the rules and pass the bill h.r. 7024 as amended. those in favor say aye. those opposed, no. in the opinion of the chair, 2/3 being in the affirmative, the rules are suspended, the bill is passed. for what purpose does the gentleman from texas rise? mr. roy: i request the yeas and nays. the speaker pro tempore: the yeas and nays are requested. those in favor of taking this vote by the yeas and nays will rise and remain standing until counted.

a sufficient number having risen, the yeas and nays are ordered. pursuant to clause 8 of rule 20, further proceedings on this question will be postponed. pursuant to clause 12-a of rule 1, the chair declares the house in recess subject to the call o >> several new york republican moderates threatened to block legislative action on the floor and protest over the tax bill not including an increase in the state and local tax deduction known as salt. however, they've received a commitment from house republican leadership to work on advancing

salt-related legislation. also today, lawmakers are considering several immigration policy bills, including a measure revoking immigration benefits for noncitizens who supported or participated in the october 7 hamas attack on israel. the other bill calls for noncitizens who commit social security fraud to be deported. at the start of the session, house speaker johnson gave remarks on border security policy. these are his first floor remarks since becoming house speaker. we'll have live coverage of the house when lawmakers return here on c-span. >> c-span now is a free mobile app featuring your unfiltered view of what's happening in washington. live and on-demand. keep up with the day's biggest events with live streams of floor proceedings and hearings from the u.s. congress, white house events, the courts, campaigns and more from the world of politics. all at your finger tips.

you can also stay current with current episodes of "washington journal" and find the schedule for c-span' television networks and c-span radio. c-span now is available at the apple store and google play. scan the q.r. code to download it for free today or visit our website at c-span.org/c-spannow. your front row seat to washington, any time, anywhere. >> c-span is your unfiltered view of government. we're funded by these television companies and more including cox. koolen-de vries sin drem is extremely rare. but friends don't have to be. >> this is joe. >> when you're connected, you're not alone. >> cox supports c-span as a public serce along with these other television providers, giving you a front roe seat to

ok -- a front row seat to democracy. >> republican presidential candidate donald trump spoke to reporters following a meeting with the psident of the teamsters union, sean o'bryan. the former president says he has a good shot at getting the union's official endorsement following the meeting. joe biden was eor teamsters in 2020. democratic nominee hlary clinton got the union's endorsement in 2016. is is about 20 minutes. mr. trump: just had a productive meeting with the teamsters. over the years i have employed thousands and thousands of